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Registered number: 08557352
Hyperfine Media Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08557352
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,262 7,503
4,262 7,503
CURRENT ASSETS
Stocks 6 29,300 17,100
Debtors 7 45,115 23,893
Cash at bank and in hand 44,428 42,564
118,843 83,557
Creditors: Amounts Falling Due Within One Year 8 (62,522 ) (41,419 )
NET CURRENT ASSETS (LIABILITIES) 56,321 42,138
TOTAL ASSETS LESS CURRENT LIABILITIES 60,583 49,641
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (817 ) (1,426 )
NET ASSETS 59,766 48,215
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 59,666 48,115
SHAREHOLDERS' FUNDS 59,766 48,215
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Garth Haley
Director
20th March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hyperfine Media Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08557352 . The registered office is 1 Adbaston Road, Cobra Court, Trafford Park, England , M32 0TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the prior purchase of goodwill. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33.33% SL
Computer Equipment 25% SL
2.5. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 4)
3 4
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 26,000
As at 30 June 2023 26,000
Amortisation
As at 1 July 2022 26,000
As at 30 June 2023 26,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 9,919 8,100 18,019
As at 30 June 2023 9,919 8,100 18,019
Depreciation
As at 1 July 2022 8,307 2,209 10,516
Provided during the period 1,383 1,858 3,241
As at 30 June 2023 9,690 4,067 13,757
Net Book Value
As at 30 June 2023 229 4,033 4,262
As at 1 July 2022 1,612 5,891 7,503
6. Stocks
2023 2022
as restated
£ £
Work in progress 29,300 17,100
29,300 17,100
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7. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 43,440 21,506
Prepayments and accrued income 1,675 1,568
Other debtors - 819
45,115 23,893
8. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 1,529 421
Corporation tax 10,475 2,401
Other taxes and social security 1,825 1,358
VAT 23,446 12,933
Other creditors 178 355
Accruals and deferred income 9,910 7,800
Director's loan account 15,159 16,151
62,522 41,419
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
as restated
£ £
Other timing differences 817 1,426
10. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
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